What’s the advantage of a partnership?

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问题 What’s the advantage of a partnership?
M: Barbara, what have you been doing?
W: I went into business with my friend, Jean.
M: How’s it going?
W: Pretty well. We get along quite well and the shop is beginning to attract more customers.
M: Good. Are you two a partnership?
W: Yes. I’m very pleased about it.
M: I guess it’s not too risky for a business.
W: We haven’t had any problems, although I suppose all business can be risky. Being partners, we’re both liable.
M: Did you both put the same amount of money into the business? Or do you mind my asking?
W: To tell you the truth, we didn’t invest the same amount of capital. But we’ve combined our resources very well, I think.
M: It sounds like it. That is one advantage of a general partnership. One partner can invest less capital than the other—in fact, no money at all—but a partner can contribute important services or skills, sometimes just a name or reputation.
W: Exactly.
M: What kind of arrangement do you have for distribution of profits and losses?
W: They are equally shared. We hope to be in business for a long time.
M: Good for you.

选项 A、It won’t run risks.
B、All partners are responsible for the business.
C、It can attract more customers.
D、All partners can share profits equally.

答案B

解析 细节题。对话中谈到“作为合作伙伴,我们都负有责任。”B中的responsible对应文中的liable“有责任的,负有义务的”,所以选择B。其他选项均与对话不符。
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